The present description provides a method for transmitting and receiving uplink (UL) data in a wireless communication system. A method performed by a terminal comprises: receiving a first uplink grant from a base station; transmitting, based on the first uplink grant, first uplink data to the base station; receiving an HARQ response to the first uplink data from the base station; transmitting second uplink data to the base station by means of retransmission resources allocated for the retransmission of the first uplink data; and transmitting, to the base station, the control information, which indicates whether the second uplink data is retransmission data of the first uplink data or new data generated by means of a particular event, by means of physical uplink control channel (PUCCH) resources.